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All Journal IJHCM (International Journal of Human Capital Management) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Sylva Indonesiana SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Widyaiswara Indonesia Buletin Poltanesa Jurnal Bina Ketenagakerjaan Jurnal Kolaboratif Sains Jurnal Jaminan Kesehatan Nasional JBSI: Jurnal Bahasa dan Sastra Indonesia JPLED ABDIMAS Jurnal Media Akademik (JMA) Buletin Ilmiah Litbang Perdagangan Andragogi Kesehatan Jurnal Nusa Manajemen As-Syirkah: Islamic Economic & Financial Journal
Erwinsyah
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Analysis Of Learning Obstacle On Fraction Material for Grade V Elementary School Students Haratua, Chandra Sagul; Erwinsyah; Heru Suparman; Megawati
Journal of Practice Learning and Educational Development Vol. 5 No. 4 (2025): Journal of Practice Learning and Educational Development (JPLED)
Publisher : Global Action and Education for Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58737/jpled.v5i4.544

Abstract

This research intends to examine how the management of learning strategies in economics-based social sciences (IPS) can enhance the economic competence of high school students. This study was done with qualitative approaches using literature study and observation methods. The study was conducted at SMA Negeri 3 South Jakarta involving 45 IPS teacher respondents and 150 student respondents.  They collected data using questionnaires, classroom observations, and interviews and then analyzed them qualitatively and quantitatively. The research findings show that the implementation of structured and innovative learning can improve students’ understanding, interest and critical thinking of economical concept. Teachers' managerial strategies consist of planning, organizing, implementing, controlling, and evaluating learning. An effective and productive learning environment happens with these managerial strategies. Teachers who use a very clear learning plan (82%) and organize learning activities well (76%) are effective. Teachers who manage time and discipline well (88%) and often give evaluation and feedback (15%) increase in students average grades) are effective.  The findings of this research are expected to provide inputs for the development of competency-based economic education management in IPS.
Optimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira IndonesiaOptimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira Indonesia Aprilia, Alya; Moh. Bintang Hidayah; Renal Pradisti; Rifka Fadila; Erwinsyah; Nina Yusnita Yamin; Rudi Usman
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to determine the optimization of financial performance of non-profit organizations through ratio analysis, using a case study of Yayasan Hati Gembira Indonesia. The data collection technique used secondary data in the form of the foundation's financial reports for the period 2021 to 2023. The data analysis technique in this study used a quantitative descriptive method with calculations of the Working Capital Ratio, Current Ratio, and BOPPO Ratio (Operating Expenses to Operating Income). The results show that the Working Capital Ratio in 2021 was 48.35%, indicating strong liquidity, then decreased in 2022 to 23.1%, and declined again in 2023 to 21.45%, indicating that the foundation's ability to meet short-term obligations was decreasing. The Current Ratio followed a similar pattern, namely 48.35 in 2021, falling to 23.10 in 2022, and 21.45 in 2023. The BOPPO ratio shows the most efficient performance in 2021 at 90%, where income is greater than expenses, while in 2022 it jumped to 108.91%, indicating less efficiency (expenses exceed income), and in 2023 it was 102.43%, showing that the recovery of efficiency has not been fully realized.
Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2943

Abstract

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.
Mengupas Minat Berwirausaha Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis, Univesitas Tadulako: Self-Efficacy, Modal Usaha, Dan Persepsi Risiko Dalam Moderasi Pengetahuan Akuntansi: Exploring The Entrepreneurial Interest Of Accounting Students At The Faculty Of Economics And Business, University Of Tadulako: Self-Efficacy, Business Capital, And Risk Perception In Moderating Accounting Knowledge Armin, Muhammad Khalil Muhtadin; Putri Indi Odivia; Alicia Brigita Muhaling; Putri; Erwinsyah; Andi Mattulada Amir
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026 -In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9509

Abstract

Penelitian ini bertujuan menguji pengaruh self-efficacy, modal usaha, dan persepsi risiko finansial terhadap minat berwirausaha mahasiswa Akuntansi FEB-UNTAD, serta menilai peran pengetahuan akuntansi sebagai variabel moderasi. Menggunakan pendekatan kuantitatif dengan metode survei, penelitian ini mengambil sampel sebanyak 73 mahasiswa Akuntansi FEB-UNTAD yang diperoleh melalui purposive sampling. Data primer diperoleh melalui kuesioner dan dianalisis menggunakan Uji Outer Model dan Uji Inner Model dengan bantuan WarpPLS. Hasil penelitian menunjukkan bahwa Self-Efficacy dan Persepsi Risiko adalah faktor penentu utama yang signifikan dalam membentuk minat berwirausaha mahasiswa akuntansi dimana hipotesis diterima. Namun, modal usaha tidak berpengaruh signifikan terhadap minat berwirausaha. Di sisi lain Pengetahuan akuntansi secara signifikan memperkuat pengaruh Persepsi Risiko terhadap minat berwirausaha.
Efisiensi Operasional Dan Kesehatan Keuangan Sebagai Penentu Kinerja Perusahaan Daerah Air Minum Di Nusa Tenggara Timur: Operational Efficiency and Financial Health as Determinants of the Performance of Regional Drinking Water Companies in East Nusa Tenggara Ainun, Alya Fia; Datu Adela Putri Tandungan; Nur Rahma; Angelica Amanda; Femilia Zahra; Erwinsyah
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026 -In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9539

Abstract

Kinerja BUMD air minum di Nusa Tenggara Timur masih menghadapi tantangan terkait efisiensi operasional dan pengendalian kehilangan air. Penelitian ini bertujuan untuk menganalisis pengaruh rasio operasi, efektivitas pengumpulan, efisiensi produksi, kehilangan air, dan solvabilitas terhadap kinerja perusahaan. Pendekatan kuantitatif digunakan dengan analisis regresi linier berdasarkan data sekunder dari buku kinerja tahunan BUMD. Hasil penelitian menunjukkan bahwa secara bersama-sama seluruh variabel berpengaruh terhadap kinerja BUMD, namun secara individu hanya efektivitas efisiensi produksi, dan kehilangan udara yang memberikan dampak signifikan. Rasio operasi dan solvabilitas tidak menunjukkan pengaruh yang nyata, kemungkinan karena struktur biaya yang cenderung tetap dan karakter aset yang tidak likuid. Temuan ini menekankan pentingnya penguatan sistem pengumpulan, peningkatan efisiensi produksi, dan pengendalian kehilangan udara, serta pengelolaan biaya dan utang secara terukur untuk menjaga operasionalisasi penghentian. Penelitian ini memberikan dasar empiris bagi manajemen BUMD dan pemerintah daerah untuk merumuskan kebijakan yang lebih efektif dan berkelanjutan.
Evaluasi Faktor-Faktor Penentu Kinerja PDAM: Studi pada Efektivitas Produksi, Distribusi, Waktu Pelayanan, dan Tekanan Air di Wilayah 1 (2021-2023): Evaluation of PDAM Performance Determinants: A Study on Production Effectiveness, Distribution, Service Time, and Water Pressure in Region 1 (2021-2023) Apriyanti, Adelia; Afiyah, Adilah; Cikita Zahwa, Bela; Ametzaluna, Carrisa Irka; Femilia Zahra; Erwinsyah
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026 -In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9660

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor operasional yang memengaruhi kinerja PDAM di Wilayah 1 selama tahun 2021–2023, meliputi efektivitas produksi, efisiensi distribusi air (NRW), durasi pelayanan, dan kualitas tekanan air. Penelitian ini menggunakan data sekunder dengan jumlah populasi sebanyak 111 PDAM dan menggunakan data 2021, 2022 dan 2023. Pengujian data dilakukan dengan menggunakan analisis regresi linear berganda melalui software SPSS . Teknik analisis dalam pengujian hipotesis dilakukan menggunakan uji simultan (F) dan uji parsial (t). Namun sebelum melakukan uji F dan uji t, terlebih dahulu dilakukan pengujian asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, serta uji autokorelasi. Hasil penelitian menunjukkan bahwa efektivitas produksi, durasi pelayanan, dan kualitas tekanan air secara simultan memberikan pengaruh positif dan signifikan terhadap kinerja operasional PDAM. Berdasarkan uji partial (t) distribusi air memiliki pengaruh negatif dan signifikan Terhadap kinerja. Hasil Uji Koefisien determinasi (Adjusted R²) menunjukkan bahwa model mampu menjelaskan sebagian besar variasi kinerja operasional. Implikasi dari penelitian ini yaitu pentingnya pengendalian NRW, peningkatan kontinuitas layanan, serta manajemen tekanan sebagai prioritas strategis dalam upaya meningkatkan kinerja PDAM.
Pengaruh Kecerdasan Emosional Dan Minat Belajar Terhadap Pemahaman Akuntansi Melalui Motivasi Belajar Pada Mahasiswa Akuntansi Universitas Tadulako: The Effect Of Emotional Intelligence And Learning Interest On Accounting Understanding Through Learning Motivation In Accounting Students At Tadulako University Fitriani; Asti Irawati; Apolonia Emrianti Meo; Erwinsyah; Andi Mattulada Amir
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026 -In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9675

Abstract

Penelitian ini bertujuan untuk menguji dampak kecerdasan emosional dan minat belajar terhadap pemahaman akuntansi di kalangan mahasiswa Akuntansi di Universitas Tadulako, dengan motivasi belajar sebagai variabel mediasi. Dengan menggunakan metode kuantitatif, penelitian ini mengumpulkan data primer dari 70 partisipan melalui kuesioner. Prosedur analisis meliputi uji validitas dan reliabilitas, penilaian asumsi klasik, regresi berganda, dan uji Sobel untuk mengeksplorasi efek mediasi. Temuan penelitian mengungkapkan bahwa kecerdasan emosional tidak secara signifikan mempengaruhi pemahaman akuntansi, sedangkan minat belajar memiliki dampak positif dan signifikan. Bersama-sama, kecerdasan emosional dan minat belajar secara signifikan menjelaskan pemahaman akuntansi dengan R² yang disesuaikan sebesar 42,7%. Selain itu, motivasi belajar tidak memediasi hubungan antara kecerdasan emosional atau minat belajar dan pemahaman akuntansi. Hasil penelitian menekankan bahwa minat belajar memainkan peran yang lebih penting daripada kecerdasan emosional dalam meningkatkan pengetahuan akuntansi.
Enhancing Clinical Coding Expertise in Indonesia’s National Health Insurance Program Gultom, Novianti Br.; Saputra, Arisandy; Surini, Dwi; Erwinsyah; Novelia, Elsa; Johana; Dosiema, Vernanda; Corina, Intan; Ratnafuri, Miranti; Adi Wijayanti, Fallah; Setyawan, Dedy; Januar Prakarsa, Egar; Pali'padang, Sarman; Wardanu, Gilang Yoga; Surosa, Lia Yulianti; Langenbrunner, Jack; Blake, John
Jurnal Jaminan Kesehatan Nasional Vol. 5 No. 2 (2025): Jurnal Jaminan Kesehatan Nasional
Publisher : BPJS Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53756/jjkn.v5i2.408

Abstract

Coding medical records using classification systems can cause inconsistencies, sometimes leading to claim disputes. In January 2021, 440,749 disputed cases were reported, with a total disputed cost amounting to Rp873,111,325,287 for referral healthcare facility claims under the National Health Insurance (JKN). In May 2021, BPJS Kesehatan established the Clinical Coding Expert/Tim Ahli Pengodean Klinis (TAPK) for enhancing clinical coding expertise. The objective of this study was to examine the impact of establishing TAPK. We hypothesize that TAPK affects the decrease in disputed cases in 12 regions of Indonesia. We used data from the JKN Program prior to the establishment of TAPK in January 2021 as controls. We followed up on 86,272 cases for two years after its implementation (as of April 2023). Paired data from 12 regions were compared using descriptive statistics, inferential statistics (paired sample t-test), and boxplot visualization. We also described the knowledge management of clinical coding through Knowledge Spiral of Nonaka and Takeuchi. The finding showed a decrease in the number of claim dispute cases in April 2023 compared to January 2021 (by 80.43%). The average claim cases decreased from 36,729.08 (Before TAPK) to 7,189.33 (After TAPK; t = 2.620, p = 0.0238). TAPK has contributed to standardized coding practices in hospitals across regions. This study reinforces the importance of action to improve competence and organizational learning in TAPK through Knowledge Spiral Model and recommends that TAPK be more widely known to all JKN’s healthcare facilities. Future research should optimize AI-driven clinical coding while ensuring human oversight.
Co-Authors Adi Wijayanti, Fallah Afiyah, Adilah Ahmad Sulaiman Ainun, Alya Fia Alicia Brigita Muhaling Ametzaluna, Carrisa Irka Andi Mattulada Amir Angelica Amanda Anipah, Anipah Anita Sari Apolonia Emrianti Meo Aprilia, Alya Apriyanti, Adelia Armin, Muhammad Khalil Muhtadin Asti Irawati Blake, John Cikita Zahwa, Bela Corina, Intan Datu Adela Putri Tandungan Dedy Setyawan Dian Safita Dosiema, Vernanda Enggar Khoviva Dwianingrum Femilia Zahra Femillia Zahra Fitriani Fradika Oktavianus Bernadi Siahaan Gultom, Novianti Br. Haratua, Chandra Sagul Hartono, Rudi Heru Suparman Irwan J. Kalatasik, S.Si, Arniati Jajang Sutiawan Januar Prakarsa, Egar johana Langenbrunner, Jack Mamik Suendarti Mangensiga, Febrianti Masruddin Megawati Mile, Yuldi Misbahul Aulia Miswati Moh. Bintang Hidayah Muhammad Din Muhammad Jajuli Mukhtar, Abdul Hakim Nabila, Siska Nina Yusnita Yamin Novelia, Elsa Nur Fitri Rahmawati Nur Rahma Nurholipah Pairi, Agus Pali'padang, Sarman Pali, Fayza Pascal Willhard Pardamean Phatra Anggana Djuri Putri Putri Indi Odivia Rahayu Indriasari Ratnafuri, Miranti Renal Pradisti Riama, Apni Rifka Fadila Rina Diana Lestari Rudi Usman Rudy Adriyadi Rudy Usman Saputra, Arisandy Selfina Lahabu Suci Deliya Natasya Sucipto, Tito Surini, Dwi Suriyadi Surosa, Lia Yulianti Suryadi Imran, Suryadi Tri Andini, Febri Virgana Wardanu, Gilang Yoga Yuly Azahra Yummy Jumiati Marsa